According to a recent article from Forbes, retail operations in the United States are experiencing over $60 billion a year in losses primarily due to employee theft. Imagine you have been hired as a loss prevention specialist for a large retail chain and your first assignment is to identify and address the current problems with inventory shrinkage. Which internal controls would you implement to help prevent future employee fraud/theft?

• Option A: More stringent background screenings for new hires (i.e. reference checks, criminal record checks, credit record checks)
• Option B: Tighter security controls (i.e. video surveillance, random inventory/cash audits, computer system audits, segregation of duties)